Publications

The management of the new Excise Tax on Non-Reusable Plastic Packaging is very complex in practice, both for taxpayers and for the Tax Administration itself   Author: Pablo Mateos, Tax Lawyer at Bové Montero y Asociados   On 1 January 2023, Law 7/2022 of 8 April on Waste and Contaminated Land for a Circular Economy […]

  As a follow-up to the newsletter on the “Special tax on non-reusable plastic packaging” of last November, we inform you that on 1st January 2023, Order HFP/1314/2022, of 28 December, also came into force. This Order approves Form 592 “Special tax on non-reusable plastic packaging. Self-assessment” and Form A22 “Special tax on non-reusable plastic […]

We would like to inform you of the main changes in the labour field for the year 2023 included, among other regulations, in Law 31/2022, of 23 December, on the General State Budget for the year 2023, published in the Official State Gazette (“BOE”) of 24 December 2022, among which the following can be highlighted: […]

As of 1 January 2023, the new Personal Income Tax Special Regime for workers posted abroad, also known as the “Beckham Law” or the “Beckham Regime”, which has been introduced by Law 28/2022, of 21 December, on the promotion of the start-up ecosystem, will come into force.   The main changes included in the new […]

In the following we summarized some important filing deadlines. We hope this information meets your interest.   Please keep in mind that 20th of January 2023 is the deadline for filing, among others, the following tax returns (quarterly/monthly – as applicable): Form 111: For withholdings and payments on account of Personal Income Tax on earned […]

Article written by: Montserrat Carol, Tax Advisor at Bové Montero y Asociados   We hereby wish to remind you that on January 1st, 2023, the “Special tax on non-reusable plastic packaging” will come into force. The tax is levied on the use of non-reusable packaging containing plastics, whether it is empty, or whether it is […]

  We would like to inform you about the expected increase in social security costs for companies and employees for the coming year in Spain. The Government has presented the General State Budget (PGE) for 2023 in which Social Security income will increase by 12.8%. A very important part of this increase will be achieved […]

  On Thursday, the Spanish Government presented a package of tax measures that would come into force as of 2023. These measures include both structural changes and measures of temporary duration during the years 2023 and 2024. Below we summarise some of these measures.   Personal Income Tax (“IRPF”)   In order to reduce the […]

  The judgment focuses on determining the scope of the expression “employment income received for work effectively carried out abroad” provided for in Article 7.p) of the Personal Income Tax Act in order to determine whether it can be applied to all employment income or only to some, in particular, to employment income derived from […]

Globalisation and technology have brought about a radical change in the international business model to, among other things, divert profits to countries with low or no taxation. This has been significantly aggravated by the pandemic, and remote work has come to our day, but is it here to stay? It seems to be so. After […]

Since the entry into force of Royal Decree 2/2021, of 12 January, approving the Regulation for the implementation of Act 22/2015, of 20 July, on the Auditing of Accounts, commercial companies that fail to register their Annual Accounts in due time with the Commercial Registry may be subject to financial penalties. Until the regulation came […]

Remote work and global mobility are causing headaches for organisations’ financial and labour department. For personal or professional reasons, companies are either relocating certain employees abroad (i.e. to Spain) or hiring them directly in Spain. They can perform all kinds of tasks, from sales and marketing functions to software development or managing departments or companies, […]

Do you have to pay taxes in Spain for a house that you only use a few months a year? And if you rent it, even for a few weeks, what are your obligations? Let’s take a look at the Form 210 for taxes in Spain for non-residents. The Non-Resident Income Tax (IRNR) is a […]

The NTWK SUMMIT, the first meeting aimed at digital business models at an international level, took place in Barcelona from 5 to 6 May. The meeting addressed issues related to the new digital era and how we are witnessing a full-fledged revolution in which physical assets are increasingly becoming digital. Our partner Andreu Bové took […]

Living in one country and working in another. This is called professional nomadism and is becoming more and more common. However, beware of the tax rules, especially since Spain has not signed a telework agreement with France. According to data from the Spanish Ministry of Economy, the pandemic has tripled the percentage of people teleworking, […]